Manchester United manager Jose Mourinho is expected to appear in a Spanish court later to face tax fraud allegations relating to his time as Real Madrid manager.

He is alleged to owe nearly 3.3 million euros (£2.9m, $3.8m) in undeclared image rights revenue.

His representatives deny the allegation.

There has been no confirmation that Mourinho will attend the hearing, but he has changed his pre-match routine.